Section 89 of the Income Tax Act, 1961 allows tax relief to individuals on the following types of incomes
Salary or family pension received in advance under Rule 21A(2)
Gratuity income which is in excess of the exempted amount as specified under Section 10(10)(ii)(iii) under Rule 21A(3)
The compensation received on termination of employment under Rule 21A(4)
Amount of commuted pension which is in excess of the exempted amount as specified under Section 10(10A)(i) under Rule 21A(5)