09 September 2025
I have received Pension from EPFO in the previous year 2024-25 which also includes arrears. Please advise applicable head of income under which same is to included. Though I am not very sure, if Income tax was deducted from the arrears, will I get any rebate under section 89 on arrears of the pension?
09 September 2025
Uncommuted (regular) pension from EPFO is taxed under the head 'Income from Salary' according to the Income Tax Act, 1961. For arrears, you are eligible to claim tax relief under Section 89(1) of the Income Tax Act, provided you file Form 10E. Yes, you can claim TDS against the income declared.