Income tax is a charge levied on citizens of India for both earned and unearned income. It is classified as Personal tax and Corporation Income Tax. Under section 89, income tax is collected from individuals who earns a salary of 2 lakhs per annum. Arrear is a Salary Debt that remains unpaid to an employee. Pending Arrear amount will lead to increased Tax payment which is mentioned u/s 89 Relief. Use this online section 89 Relief Calculator to calculate the Income tax arrear relief amount.