Relief under section 89 is available to an individual if he has received - Salary or family pension in arrears or in advance [Rule 21A (2)] - Gratuity in excess of exemption under section 10(10)(ii)/(iii) [Rule 21A(3)] - Compensation on termination of employment [Rule 21A(4)] - Commuted pension in excess of exemption under section 10(10A)(i) [ Rule 21A(5)] In case of payment received other than above CBDT can allow relief under section 89 after examining each individual case. [Rule 21A (6)]