Laws / Income Tax Law / 172

172 - Relief when salary, etc. is paid in arrear or advance

172. Relief when salary, etc. is paid in arrear or advance.- Where the income of an assessee is assessable at a rate higher than that at which it would otherwise have been assessed by reason of-
(a) any portion of his salary being paid in arrears or in advance, or
(b) his having received in any on...

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