Rule – 21A, Relief when salary is paid in arrears or in advance, etc.
March 20, 2018
Rule – 21AB, Certificate for claiming relief under an agreement referred to in sections 90 and 90A
March 20, 2018

Rule – 21AA, Furnishing of particulars for claiming relief under section 89(1)

21AAWhere the assessee, being a Government servant or an employee in a 33[company, co-operative society, local authority, university, institution, association or body], is entitled to 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) of section 192, the particulars specified in Form No. 10E.

Reference: www.incometaxindia.gov.in

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