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

CHAPTER XXII
MISCELLANEOUS

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 one financial year salary for more than twelve months, or
(c) his having received a payment which is a profit in lieu of salary, or
(d)  his  having  received  in  arrears  in  one  income  year  any  portion  of  his income from interest on securities relatable to more income years than one; the  Deputy  Commissioner of Taxes  may,  on  an  application  made  to  him  in this behalf, determine the tax payable as if the salary, payment or interest had been  received  by  the  assessee  during  the  income  year  or  years  to  which  it relates and may refund the amount of tax, if any, paid in excess of the tax so determined.

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