97. See rule 21A for rules for computation of relief. See rule 21AA and Form No. 10E for prescribed particulars for claiming relief under section 89.

      See also Circular No. 331, dated 22-3-1982 and Circular No. 431, dated 12-9-1985. For details, see Taxmann’s Master Guide to Income-tax Act.

      For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.