(1)Where the total income of an assessee is assessed at a rate higher than the rate at which it would otherwise have been assessed, due to the following receipts,—(a)a sum in the nature of arrear or advance salary; or(b)salary for more than twelve months in any one tax year; or(c)a payment in the nature of "profits in lieu of salary" under section 18(1); or(d)arrears of "family pension" as defined in section 93(1)(d),the Assessing Officer shall on an application made to him by the assessee in this behalf, grant such relief, as may be prescribed.
