Query regarding Form 10E

Shubham (Student) (48 Points)

12 January 2024  

A person has received entire salary of previous year in current years as arrears. Hence his salary as per Income Tax Return for last year was nil. Can he claim benefits of Standard Deduction Rs 50,000/- and other deductions under chapter VI A while filing Form 10E as the same was not utilised in last year's return?