TMI BlogClaim of relief u/s 89 - receipt of arrears in lieu of employer's contribution to the newly implemented...Claim of relief u/s 89 - receipt of arrears in lieu of employer's contribution to the newly implemented 'Defined Contribution Scheme' - Section 17(2)(vii) of the Act also treats such a sum as a perquisite. But, to hark back, as per section 17(1)(iv), perquisite is salary and receipt of salary paid in arrears or in advance is entitled to relief under section 89. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
