what do you understand by refiel u/s 89?
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To save you from any additional burden of tax due to delay in receiving income, the tax laws allow a relief under section 89(1). In simple words, you do not pay more taxes if there was a delay in payment to you and you were in a lower tax bracket for the year you received the money
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Claiming Relief under Section 89(1) on Salary Arrears. ... If you have received any portion of your salary in arrears or in advance, or you have received the family pension in arrears, you are allowed some tax relief under section 89(1) read along with Rule 21A.
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