Under section 89, relief is available to individuals if they have received any of the following:  1. Compensation received for termination of employment as per Rule 21A(4). 2. Commuted pension received in excess of exemption under Section 10(10A)(i) as per Rule 21A(5). 3. Salary or family pension received in arrears or in advance as per Rule 21A (2). 4. Gratuity received in excess of exemption under Section 10(10)(ii)(iii) as per Rule 21A(3).