My client received salary arrears and family pension arrears in one year and has been pushed into a higher slab. What relief is available, how is it computed, and is Form 10E a precondition?
Section 89 gives relief where an assessee receives a sum in the nature of salary paid in arrears or in advance, or salary for more than twelve months in one financial year, or a payment which under s.17(3) is a profit in lieu of salary, or a sum in the nature of family pension as defined in the Explanation to s.57(iia) paid in arrears, and his total income is on that account assessed at a higher rate; the Assessing Officer must, on an application, grant such relief as may be prescribed. Rule 21A prescribes five different computations depending on which of five categories the payment falls into. On Form 10E, be precise: Rule 21AA says that an assessee entitled to relief under section 89 "may furnish to the person responsible for making the payment referred to in sub-section (1) of section 192" the particulars specified in Form No. 10E — it is expressed as a permission, and it is directed at the employer for the purposes of tax deduction, not in terms as a condition precedent to the relief.
Decided by the CBDT Circulars & Instructions (Not applicable — statutory text) on 2010-04-01, reported as Income-tax Act, 1961, s.89, as printed on the departmental Year 2013 page with its footnotes, the main body corroborated on the Year 2005 page; Income-tax Rules, 1962, rules 21A and 21AA, as printed on the departmental rule pages (no Year stamp). It bears on section 89, section Rule 21A, section Rule 21AA, section Form 10E, section 17(3), section 57(iia), section 10(10C), section 10(10C)(i), section 192, section 192(1), section 192(2A) of the Income Tax Act 1961, in Salary & Perquisites, TDS Defaults and How Tax Law Is Read matters.
Two things in this section are regularly got wrong. The first is the proviso. Relief under section 89 is NOT available in respect of any amount received or receivable on voluntary retirement or termination of service under a voluntary retirement scheme, or a scheme of voluntary separation in the case of a public sector company referred to in s.10(10C)(i), if an exemption in respect of that amount has been claimed under s.10(10C) in that or any other assessment year. The departmental page dates that proviso to the Finance (No. 2) Act 2009 with effect from 1 April 2010. It is the mirror image of the third proviso to s.10(10C), which this library already carries, and the two together mean the exemption and the relief are alternatives: a return that claims both is wrong on its face, and it is one of the easiest errors for the processing system to catch. The second is Rule 21A's five-way split, which practitioners collapse into a single spreadsheet. Sub-rule (1) directs the computation to sub-rule (2) for salary or family pension in arrears or in advance; to sub-rule (3) for gratuity in respect of past services extending over not less than five years; to sub-rule (4) for compensation from an employer or former employer at or in connection with the termination of employment after continuous service of not less than three years where the unexpired portion of the term is also not less than three years; to sub-rule (5) for a payment in commutation of pension; and to sub-rule (6) for anything else. Two of those gateways carry service thresholds — five years for gratuity and the double three-year test for termination compensation — and a claim under the wrong sub-rule is a claim under the wrong computation. On Form 10E, be careful about what you tell a client. Section 192(2A) and Rule 21AA are the machinery by which an employee gets the relief built into his TDS; the words of Rule 21AA are permissive and address a furnishing to the employer. Section 192(2A) is the statutory parent of Rule 21AA and is in the same terms — permissive, addressed to the employer, and operating so that the employer takes the relief into account in deducting under section 192(1). So no instrument in this chain makes Form 10E a condition precedent to the relief. What section 89 does require is a claim: the relief is granted only "on an application made to him in this behalf". Where a return-stage Form 10E requirement bites, it bites through the processing of the return under section 143(1), not through Rule 21AA — and that is the ground on which the decisions this library already holds (Hosur Bata Employees Union v PCCIT, Nikita Rameshchandra Shankarwala v ITO, Vaishali Baban Bhosale v ITO) were fought and won.
Binding on the department, not on the assessee or the courts. An assessee may rely on a circular that is beneficial to them.
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As printed on the Year 2013 departmental page, section 89 reads: Where an assessee is in receipt of a sum in the nature of salary, being paid in arrears or in advance or is in receipt, in any one financial year, of salary for more than twelve months or a payment which under the provisions of clause (3) of section 17 is a profit in lieu of salary, or is in receipt of a sum in the nature of family pension as defined in the Explanation to clause (iia) of section 57, being paid in arrears, due to which his total income is assessed at a rate higher than that at which it would otherwise have been assessed, the Assessing Officer shall, on an application made to him in this behalf, grant such relief as may be prescribed: Provided that no such relief shall be granted in respect of any amount received or receivable by an assessee on his voluntary retirement or termination of his service, in accordance with any scheme or schemes of voluntary retirement or in the case of a public sector company referred to in sub-clause (i) of clause (10C) of section 10, a scheme of voluntary separation, if an exemption in respect of any amount received or receivable on such voluntary retirement or termination of his service or voluntary separation has been claimed by the assessee under clause (10C) of section 10 in respect of such, or any other, assessment year. The page prints footnote 57 against the proviso, reading "Inserted by the Finance (No. 2) Act, 2009, w.e.f. 1-4-2010", and footnote 56 against the words "such relief as may be prescribed", reading "See rule 21A for rules for computation of relief. See rule 21AA and Form No. 10E for prescribed particulars for claiming relief under section 89". Rule 21A(1) of the Income-tax Rules, 1962 directs the relief to be computed under sub-rule (2) where salary or family pension is received in arrears or in advance; under sub-rule (3) where the payment is in the nature of gratuity in respect of past services extending over a period of not less than five years; under sub-rule (4) where the payment is compensation received from an employer or former employer at or in connection with the termination of employment after continuous service for not less than three years and where the unexpired portion of the term of employment is also not less than three years; under sub-rule (5) where the payment is in commutation of pension; and under sub-rule (6) in any other case. Rule 21AA, headed "Furnishing of particulars for claiming relief under section 89", reads in full: Where the assessee, being a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body, is entitled to relief under section 89, he may furnish to the person responsible for making the payment referred to in sub-section (1) of section 192, the particulars specified in Form No. 10E.
Relief under section 89 is available where an assessee receives salary in arrears or in advance, salary for more than twelve months in one financial year, a payment which under s.17(3) is a profit in lieu of salary, or family pension in arrears as defined in the Explanation to s.57(iia), and is on that account assessed at a higher rate; the Assessing Officer must grant the prescribed relief on an application. The proviso, inserted by the Finance (No. 2) Act 2009 with effect from 1 April 2010, denies the relief in respect of any amount received or receivable on voluntary retirement, termination under a voluntary retirement scheme, or voluntary separation in a public sector company referred to in s.10(10C)(i), where an exemption in respect of that amount has been claimed under s.10(10C) in that or any other assessment year. Rule 21A(1) allocates the computation among five sub-rules according to the character of the payment, two of the gateways carrying minimum-service conditions. Rule 21AA provides that an assessee entitled to relief under section 89 may furnish the particulars specified in Form No. 10E to the person responsible for making the payment referred to in s.192(1).
Not applicable — this is a statement of statutory text, of two rules, and of the departmental footnotes attached to the section. No judicial reasoning is involved.
Where the assessee, being a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body, is entitled to relief under section 89, he may furnish to the person responsible for making the payment referred to in sub-section (1) of section 192, the particulars specified in Form No. 10E.
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Handle my notice → Ask a CA on WhatsAppSection 89 gives relief where an assessee receives a sum in the nature of salary paid in arrears or in advance, or salary for more than twelve months in one financial year, or a payment which under s.17(3) is a profit in lieu of salary, or a sum in the nature of family pension as defined in the Explanation to s.57(iia) paid in arrears, and his total income is on that account assessed at a higher rate; the Assessing Officer must, on an application, grant such relief as may be prescribed. Rule 21A prescribes five different computations depending on which of five categories the payment falls into. On Form 10E, be precise: Rule 21AA says that an assessee entitled to relief under section 89 "may furnish to the person responsible for making the payment referred to in sub-section (1) of section 192" the particulars specified in Form No. 10E — it is expressed as a permission, and it is directed at the employer for the purposes of tax deduction, not in terms as a condition precedent to the relief. This was decided by the CBDT Circulars & Instructions (Not applicable — statutory text) and bears on section 89, section Rule 21A, section Rule 21AA, section Form 10E, section 17(3), section 57(iia), section 10(10C), section 10(10C)(i), section 192, section 192(1), section 192(2A) of the Income Tax Act 1961. It is reported as Income-tax Act, 1961, s.89, as printed on the departmental Year 2013 page with its footnotes, the main body corroborated on the Year 2005 page; Income-tax Rules, 1962, rules 21A and 21AA, as printed on the departmental rule pages (no Year stamp). Two things in this section are regularly got wrong. The first is the proviso. Relief under section 89 is NOT available in respect of any amount received or receivable on voluntary retirement or termination of service under a voluntary retirement scheme, or a scheme of voluntary separation in the case of a public sector company referred to in s.10(10C)(i), if an exemption in respect of that amount has been claimed under s.10(10C) in that or any other assessment year. The departmental page dates that proviso to the Finance (No. 2) Act 2009 with effect from 1 April 2010. It is the mirror image of the third proviso to s.10(10C), which this library already carries, and the two together mean the exemption and the relief are alternatives: a return that claims both is wrong on its face, and it is one of the easiest errors for the processing system to catch. The second is Rule 21A's five-way split, which practitioners collapse into a single spreadsheet. Sub-rule (1) directs the computation to sub-rule (2) for salary or family pension in arrears or in advance; to sub-rule (3) for gratuity in respect of past services extending over not less than five years; to sub-rule (4) for compensation from an employer or former employer at or in connection with the termination of employment after continuous service of not less than three years where the unexpired portion of the term is also not less than three years; to sub-rule (5) for a payment in commutation of pension; and to sub-rule (6) for anything else. Two of those gateways carry service thresholds — five years for gratuity and the double three-year test for termination compensation — and a claim under the wrong sub-rule is a claim under the wrong computation. On Form 10E, be careful about what you tell a client. Section 192(2A) and Rule 21AA are the machinery by which an employee gets the relief built into his TDS; the words of Rule 21AA are permissive and address a furnishing to the employer. Section 192(2A) is the statutory parent of Rule 21AA and is in the same terms — permissive, addressed to the employer, and operating so that the employer takes the relief into account in deducting under section 192(1). So no instrument in this chain makes Form 10E a condition precedent to the relief. What section 89 does require is a claim: the relief is granted only "on an application made to him in this behalf". Where a return-stage Form 10E requirement bites, it bites through the processing of the return under section 143(1), not through Rule 21AA — and that is the ground on which the decisions this library already holds (Hosur Bata Employees Union v PCCIT, Nikita Rameshchandra Shankarwala v ITO, Vaishali Baban Bhosale v ITO) were fought and won. If it applies to you, the first step is this: Before anything else, check whether an exemption under s.10(10C) has been claimed for the same amount in this or any other assessment year. If it has, the proviso to section 89 forfeits the relief, and the two cannot be combined.
As printed on the Year 2013 departmental page, section 89 reads: Where an assessee is in receipt of a sum in the nature of salary, being paid in arrears or in advance or is in receipt, in any one financial year, of salary for more than twelve months or a payment which under the provisions of clause (3) of section 17 is a profit in lieu of salary, or is in receipt of a sum in the nature of family pension as defined in the Explanation to clause (iia) of section 57, being paid in arrears, due to which his total income is assessed at a rate higher than that at which it would otherwise have been assessed, the Assessing Officer shall, on an application made to him in this behalf, grant such relief as may be prescribed: Provided that no such relief shall be granted in respect of any amount received or receivable by an assessee on his voluntary retirement or termination of his service, in accordance with any scheme or schemes of voluntary retirement or in the case of a public sector company referred to in sub-clause (i) of clause (10C) of section 10, a scheme of voluntary separation, if an exemption in respect of any amount received or receivable on such voluntary retirement or termination of his service or voluntary separation has been claimed by the assessee under clause (10C) of section 10 in respect of such, or any other, assessment year. The page prints footnote 57 against the proviso, reading "Inserted by the Finance (No. 2) Act, 2009, w.e.f. 1-4-2010", and footnote 56 against the words "such relief as may be prescribed", reading "See rule 21A for rules for computation of relief. See rule 21AA and Form No. 10E for prescribed particulars for claiming relief under section 89". Rule 21A(1) of the Income-tax Rules, 1962 directs the relief to be computed under sub-rule (2) where salary or family pension is received in arrears or in advance; under sub-rule (3) where the payment is in the nature of gratuity in respect of past services extending over a period of not less than five years; under sub-rule (4) where the payment is compensation received from an employer or former employer at or in connection with the termination of employment after continuous service for not less than three years and where the unexpired portion of the term of employment is also not less than three years; under sub-rule (5) where the payment is in commutation of pension; and under sub-rule (6) in any other case. Rule 21AA, headed "Furnishing of particulars for claiming relief under section 89", reads in full: Where the assessee, being a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body, is entitled to relief under section 89, he may furnish to the person responsible for making the payment referred to in sub-section (1) of section 192, the particulars specified in Form No. 10E. The matter was decided on 2010-04-01 by the CBDT Circulars & Instructions (Not applicable — statutory text). On those facts the CBDT Circulars & Instructions held as follows. Relief under section 89 is available where an assessee receives salary in arrears or in advance, salary for more than twelve months in one financial year, a payment which under s.17(3) is a profit in lieu of salary, or family pension in arrears as defined in the Explanation to s.57(iia), and is on that account assessed at a higher rate; the Assessing Officer must grant the prescribed relief on an application. The proviso, inserted by the Finance (No. 2) Act 2009 with effect from 1 April 2010, denies the relief in respect of any amount received or receivable on voluntary retirement, termination under a voluntary retirement scheme, or voluntary separation in a public sector company referred to in s.10(10C)(i), where an exemption in respect of that amount has been claimed under s.10(10C) in that or any other assessment year. Rule 21A(1) allocates the computation among five sub-rules according to the character of the payment, two of the gateways carrying minimum-service conditions. Rule 21AA provides that an assessee entitled to relief under section 89 may furnish the particulars specified in Form No. 10E to the person responsible for making the payment referred to in s.192(1).
Not applicable — this is a statement of statutory text, of two rules, and of the departmental footnotes attached to the section. No judicial reasoning is involved. In the words reproduced by the source cited on this page: "Where the assessee, being a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body, is entitled to relief under section 89, he may furnish to the person responsible for making the payment referred to in sub-section (1) of section 192, the particulars specified in Form No. 10E."
It was decided by the CBDT Circulars & Instructions on 2010-04-01 and is reported as Income-tax Act, 1961, s.89, as printed on the departmental Year 2013 page with its footnotes, the main body corroborated on the Year 2005 page; Income-tax Rules, 1962, rules 21A and 21AA, as printed on the departmental rule pages (no Year stamp). Binding on the department, not on the assessee or the courts. An assessee may rely on a circular that is beneficial to them. A CBDT circular or instruction binds officers of the department but not the assessee and not the courts. Where a circular helps you, you may hold the department to it. Where it hurts you, it cannot override the Act or a judgment. On section 89, section Rule 21A, section Rule 21AA, section Form 10E, section 17(3), section 57(iia), section 10(10C), section 10(10C)(i), section 192, section 192(1), section 192(2A), the practical question is whether the facts of your own notice match the facts of this case closely enough for the same rule to apply.
It cuts both ways and is cited by both sides. Relief under section 89 is available where an assessee receives salary in arrears or in advance, salary for more than twelve months in one financial year, a payment which under s.17(3) is a profit in lieu of salary, or family pension in arrears as defined in the Explanation to s.57(iia), and is on that account assessed at a higher rate; the Assessing Officer must grant the prescribed relief on an application. The proviso, inserted by the Finance (No. 2) Act 2009 with effect from 1 April 2010, denies the relief in respect of any amount received or receivable on voluntary retirement, termination under a voluntary retirement scheme, or voluntary separation in a public sector company referred to in s.10(10C)(i), where an exemption in respect of that amount has been claimed under s.10(10C) in that or any other assessment year. Rule 21A(1) allocates the computation among five sub-rules according to the character of the payment, two of the gateways carrying minimum-service conditions. Rule 21AA provides that an assessee entitled to relief under section 89 may furnish the particulars specified in Form No. 10E to the person responsible for making the payment referred to in s.192(1). It arises in Salary & Perquisites, TDS Defaults and How Tax Law Is Read matters, on section 89, section Rule 21A, section Rule 21AA, section Form 10E, section 17(3), section 57(iia), section 10(10C), section 10(10C)(i), section 192, section 192(1), section 192(2A) of the Income Tax Act 1961, and was decided by Not applicable — statutory text. Before relying on it, read the source linked on this page and check whether it has since been distinguished, overruled or overtaken by an amendment to the Income Tax Act. In practice the steps that follow from it are these. Identify which of the five gateways in Rule 21A(1) the payment falls into, and compute under the corresponding sub-rule. Do not use the arrears computation for a gratuity or a commutation. For a gratuity claim, establish that the past services extend over not less than five years; for a termination compensation claim, establish both that the continuous service was not less than three years and that the unexpired portion of the term was also not less than three years. For family pension arrears, note that the relief is available in terms — s.89 names a sum in the nature of family pension as defined in the Explanation to clause (iia) of section 57 — and Rule 21A(1)(a) and (2) carry the computation. File Form 10E. Whatever the strict reading of Rule 21AA, the cost of filing it is nil and the cost of not filing it is a denial on processing that then has to be litigated; this library holds the Tribunal decisions on late-filed Form 10E. If the relief is being claimed through the employer, furnish the Form 10E particulars to the person responsible for paying the salary, which is what Rule 21AA and section 192(2A) contemplate.
Validity check could not be completed. Validity check could not be completed, and for a specific reason. The newest departmental edition of section 89 I could locate is stamped Year 2013; eight suffixes were probed and every other one returned an older edition, so I cannot show from a source read this pass that the section stands today exactly as the Year 2013 page prints it. What supports it is that the Year 2005 page prints the same main body word for word without the proviso, which corroborates both the body and the Year 2013 page's own footnote dating the proviso to the Finance (No. 2) Act 2009 with effect from 1 April 2010. Rules 21A and 21AA carry no Year stamp at all, so neither has been dated beyond the footnotes actually printed on the rule 21AA page. I did not carry out any check of judicial treatment of section 89 or of either rule, and I did not establish any requirement that Form 10E be filed before the return. No source could be cited for that finding. Checking whether an authority still stands matters as much as knowing what it held: a decision may be overruled on one point and survive on another, or the provision it interprets may have been amended since. Read the source and the editor's note on this page before relying on it in a reply to an Assessing Officer or in an appeal.
A CAVEAT ABOUT THE VINTAGE OF MY SOURCE, WHICH THE READER SHOULD WEIGH. The text of section 89 in this entry comes from https://incometaxindia.gov.in/w/section-89-12, which printed the Act name "Income-tax Act, 1961", the heading "Relief when salary, etc., is paid in arrears or in advance" and the stamp "Year: 2013". I COULD NOT FIND A NEWER DEPARTMENTAL PAGE FOR SECTION 89. The suffixes I probed and what each returned, so a later pass can go on from here rather than repeat me: /w/section-89-11 (Year: 1992), /w/section-89-12 (Year: 2013 — the newest found), /w/section-89-13 (Year: 1993), /w/section-89-14 (Year: 2005), /w/section-89-24 (Year: 1984), /w/section-89-27 (Year: 1978), /w/section-89-30 (Year: 1983), /w/section-89-38 (Year: 1969). The brief separately records /w/section-89-21 as stale. THE SUFFIX PLAINLY DOES NOT TRACK VINTAGE FOR THIS SECTION. What I did to test the Year 2013 text: the Year 2005 page prints the SAME opening words of section 89, including the family pension limb, word for word, but WITHOUT the proviso — which is consistent with, and is independent year-stamped evidence for, the Year 2013 page's own footnote 57, "Inserted by the Finance (No. 2) Act, 2009, w.e.f. 1-4-2010". Three older pages (Year 1969, 1978, 1983, 1984, 1992, 1993) print the pre-2002 two-sub-section form and are of no use for the current text. The Year 2013 page's footnote 56 reads "See rule 21A for rules for computation of relief. See rule 21AA and Form No. 10E for prescribed particulars for claiming relief under section 89", and the Year 1992 and Year 1993 pages carry an equivalent footnote, "See rules 21A and 21AA and Form No. 10E". A LATER PASS SHOULD confirm the current text of section 89 from a judgment reproducing it after 2010. RULES. Rule 21A(1) was transcribed from https://incometaxindia.gov.in/w/rule-21a and Rule 21AA in full from https://incometaxindia.gov.in/w/rule-21aa. As the brief records, DEPARTMENTAL RULE PAGES CARRY NO "Year:" STAMP and neither of these did, so neither rule has been dated the way a section can be; the rule 21AA page did print two footnotes, both reading "Substituted ... by the IT (Eighth Amdt.) Rules, 2024, w.e.f. 15-10-2024", which on their face record only the updating of the internal references from "section 89(1)" to "section 89" and from "sub-section (1) of section 89" to "section 89". The rule 21A page showed no footnote at all, so rule 21A is undated here. A NARROW STATED NEGATIVE, and I want it read narrowly. THE BRIEF ASKED ME TO STATE, IF I COULD ESTABLISH IT FROM A SOURCE, THAT FORM 10E MUST BE FILED BEFORE THE RETURN OR THE RELIEF IS DENIED BY THE PROCESSING SYSTEM. I COULD NOT ESTABLISH THAT FROM ANY SOURCE READ THIS PASS, AND I HAVE NOT WRITTEN IT. What the rule I read actually says is that an assessee entitled to relief under section 89 "may furnish to the person responsible for making the payment referred to in sub-section (1) of section 192, the particulars specified in Form No. 10E" — permissive, and addressed to the employer for deduction purposes. Section 192(2A) has since been read, on two year-stamped departmental editions which print it in identical words — https://incometaxindia.gov.in/w/section-192-63 (Year: 2024 (No. 1)) and https://incometaxindia.gov.in/w/section-192-2 (Year: 2009) — and it confirms rather than displaces the reading above: "Where the assessee, being a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body is entitled to the relief under sub-section (1) of section 89, he may furnish to the person responsible for making the payment referred to in sub-section (1), such particulars, in such form and verified in such manner as may be prescribed, and thereupon the person responsible as aforesaid shall compute the relief on the basis of such particulars and take it into account in making the deduction under sub-section (1)." It is permissive, it is addressed to the employer, and the consequence of furnishing is that the employer builds the relief into the deduction under s.192(1). Rule 21AA is its prescription. Neither makes Form 10E a condition precedent to the relief, and rule 21A, which prescribes the relief itself, does not mention the form at all. Note also that https://incometaxindia.gov.in/w/section-192 without a suffix does NOT serve this section: it serves section 192 of the Bharatiya Nagarik Suraksha Sanhita, 2023, "Diary of proceedings in investigation". WHAT SECTION 89 DOES REQUIRE is a claim: the relief is granted "on an application made to him in this behalf", so it is not automatic. Where a return-stage Form 10E requirement bites in practice, it does so through the processing of the return under s.143(1) and not through rule 21AA, and that is the ground on which the Tribunal and High Court decisions this library already holds were fought. THE PROVISO TO SECTION 89 AND THE THIRD PROVISO TO SECTION 10(10C) ARE DIFFERENT PROVISIONS pointing the same way; this library already carries the s.10(10C) side, and nothing here contradicts it. 'decided_on' is a LABELLED PLACEHOLDER set to the commencement date the departmental footnote gives for the proviso, 1 April 2010; it is not a decision date. 'bench' and 'favours' are inapplicable to a statutory entry. This library shows the verification state of every entry openly. This entry has not yet been read in full by a chartered accountant. The summary reflects the sources listed on this page. Read the source before you rely on it in a reply to an Assessing Officer or in an appeal before the Commissioner (Appeals) or the Income Tax Appellate Tribunal.
Relief under section 89 is available where an assessee receives salary in arrears or in advance, salary for more than twelve months in one financial year, a payment which under s.17(3) is a profit in lieu of salary, or family pension in arrears as defined in the Explanation to s.57(iia), and is on that account assessed at a higher rate; the Assessing Officer must grant the prescribed relief on an application. The proviso, inserted by the Finance (No. 2) Act 2009 with effect from 1 April 2010, denies the relief in respect of any amount received or receivable on voluntary retirement, termination under a voluntary retirement scheme, or voluntary separation in a public sector company referred to in s.10(10C)(i), where an exemption in respect of that amount has been claimed under s.10(10C) in that or any other assessment year. Rule 21A(1) allocates the computation among five sub-rules according to the character of the payment, two of the gateways carrying minimum-service conditions. Rule 21AA provides that an assessee entitled to relief under section 89 may furnish the particulars specified in Form No. 10E to the person responsible for making the payment referred to in s.192(1).
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