RELIEF UNDER SECTION 157 CALCULATOR
Section 157 of ITA 2025 / Section 89(1) of ITA 1961 | Rule 73 | Form 39 Computation
⚠
Mandatory:
File Form 39 online on Income Tax Portal
before
filing ITR to claim Section 157 relief. Non-filing of Form 39 results in disallowance.
► NATURE OF RECEIPT & ASSESSEE DETAILS
Nature of Receipt
Arrears or Advance Salary (Table A)
Gratuity (Table B)
Commuted value of Pension (Table C)
Compensation on Termination (Table D)
Payment under Voluntary Retirement (Table E)
Sum received under Life Insurance Policy (Table F)
Arrears of Family Pension (Table G)
Individual Category
Below 60 Years
Senior Citizen (60-80 Yrs)
Very Senior Citizen (80+ Yrs)
► YEAR OF RECEIPT DETAILS
Assessment Year of Receipt
2026-27
2025-26
2024-25
2023-24
Normal Taxable Income of Year of Receipt (₹)
(Excluding arrears / lump-sum receipt)
Total Arrears / Advance Salary / Lump-sum Amount Received (₹)
Total amount received in the current year relating to prior years
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