If you received any portion of salary in arrears or on advance or received profit in lieu of salary, you can claim relief u/s 89 (1). Salary in arrears or advance, received in lump-sum is liable to tax in the year of receipt. Some relief is however allowed from tax on such receipts. Claiming of relief is optional and should be claimed only when it is advantageous to the claimant. You can also claim relief .....
