73 — 73. Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.
IT Rules
Original Rule Text
73. Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc. — "Tax relief calculation for gratuity received in respect of past services, either exceeding five years but less than fifteen or equal to or more than fifteen years, in accordance with Indian Income T... — Rule 73 of IT2025