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Section 89(1) Relief in India: How to Cut Your Tax Bill When You Receive Salary Arrears or Gratuity When you receive salary arrears, gratuity, or commuted pension in one lump sum, it can push your tax rate up sharply. Section 89(1) of the Income Tax Act 2025 lets you claim relief — here is exactly how it works, who qualifies, and how to file Form 10E.