What income/lumpsum amounts are relieved under section 89 of the Act?

What income/lumpsum amounts are relieved under section 89 of the Act?

The taxpayer is safeguarded from additional tax burden by providing benefit under section 89 for the following lumpsum amounts:

  1. Advance salary
  1. Arrears of salary
  1. Gratuity
  1. Leave encashment
  1. Family pension