Section 8(2) in The Additional Emoluments (Compulsory Deposit) Act, 1974
(2)For the purposes of computing, under the Income- tax Act, 1961 , (43 of 1961 .) the total income of an employee, the amount repaid to him under this Act shall be deemed to be salary paid to him in arrears and the provisions of sub- section (1) of section 89 of that Act shall apply accordingly Explanation.- In this section," previous year" and" total income have the meanings respectively assigned to them in the Income- tax Act 1961 . (43 of 1961 .)
