A user mistakenly filed Form 10E for Assessment Year 2020-21 instead of 2021-22, when they received arrears salary. They are seeking advice on whether they can now file a correct Form 10E for AY 2021-22 to claim the rebate, and what happens to the incorrect filing. The advice given is that they can indeed file Form 10E again for the current AY, and the previous incorrect form will be disregarded as no claim was made.
One of my client has received arrears salary in A.Y. 2021-22 for which he was required to file Form 10E to claim rebate U/s 89.
But by mistake he filed the Form 10E taking Assessment year as A.Y. 2020-21. No rebate was taken in A.Y. 2020-21 while filing ITR.
Can he now file another Form 10E taking the correct Assessment Year and claim rebate while filing ITR for A.Y. 2021-22 and what will happen to the 10E form filed incorrectly.