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Income Tax Department > Relief under section 89 Income Tax Department   >   Tax Tools   >   Relief under section 89

​​​​​​​Advisory: Information relates to the law prevailing in the year of publication/ as indicated . Viewers are advised to ascertain the correct position/prevailing law before relying upon any document.​
​​
Disclaimer:The above calculator is only to enable public to have a quick and an easy access to basic tax calculation and does not purport to give correct tax calculation in all circumstances. It is advised that for filing of returns the exact calculation may be made as per the provisions contained in the relevant Acts, Rules etc.
​​​​​​

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As amended upto Finance (No.2) Act 2024

Relief under section 89

Description
Amount in (Rs.)
Salary received in arrear [ Rule 21A(2)]
Enter details
Gratuity received for past services extending a period of not less than 5 years but less than 15 years [Rule 21A(3)]
Enter details
Gratuity received for past service of a period of 15 years or more [Rule 21A(3)]
Enter details
Compensation on termination of employment [Rule 21A(4)]
Enter details
Payment of commutation of pension [Rule 21A(5)]
Enter details
Total relief under section 89
As amended upto Finance (No.2) Act 2024

Commutaion of pension

X
Provide the following information of three previous years immediately preceding the previous year in which amount in commutation of pension is received
S.No.
Previous year
Total income
Tax on total income plus 1/3rd of taxable commuted pension
1.
2.
3.
As amended upto Finance (No.2) Act 2024

Compensation on termination of employment

X
Provide the following information of three previous years immediately preceding the previous year in which compensation is received
S.No.
Previous year
Total income
Tax on total income plus 1/3rd of taxable compensation
1.
2.
3.
As amended upto Finance (No.2) Act 2024

Gratuity

X
Past services extending over a period of 15 years and more
Provide the following information of three previous years immediately preceding the previous year in which Gratuity is received
S.No.
Previous year
Total income
Tax on total income plus 1/3rd of taxable gratuity
1.
2.
3.
As amended upto Finance (No.2) Act 2024

Gratuity

X
Gratuity received for past services extending a period of not less than 5 years but less than 15 years [Rule 21A(3)]
Provide the following information of two previous years immediately preceding the previous year in which Gratuity is received
S.No.
Previous year
Total income
Tax on total income plus ½ of taxable gratuity
1.
2.
As amended upto Finance (No.2) Act 2024

Salary received in arrear

X
Previous year
Assessment year
Total Income (1)
Tax on (1) including surcharge and applicable cess (2)
Salary received in arrear in the current previous year
Total income on Accural basis
Tax on Accural basis Income
Current Year
2016-17
2017-18
Preceding Years
2010-11
2011-12
2011-12
2012-13
2012-13
2013-14
2013-14
2014-15
2014-15
2015-16
2015-16
2016-17
Relief under section 89
Assessment year
Receipt basis
Accrual basis
Total Income
Tax on total income
Total Income
Tax on total income
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
2023-24
2024-25
2025-26
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
Total
​

Advisory: Information relates to the law prevailing in the year of publication/ as indicated . Viewers are advised to ascertain the correct position/prevailing law before relying upon any document.​
​​
Disclaimer:The above calculator is only to enable public to have a quick and an easy access to basic tax calculation and does not purport to give correct tax calculation in all circumstances. It is advised that for filing of returns the exact calculation may be made as per the provisions contained in the relevant Acts, Rules etc.
​​​​​​​

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