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Query relief u/s 89(1)

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(Querist)
17 June 2023 Mr. A had received arrears of pension from AY 2005-06 and he started to file Income tax return From AY 2015-16.
can he claim relief u/s 89(1) in AY 2023-24, if income tax return not filed in earlier years ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
17 June 2023 As per Section 89(1), tax relief is provided by recalculating tax for the year in which arrears are received and the year to which the arrears pertain; and the taxes are adjusted in the year in which they were due. Note: Form 10E has to be filed before filing of the Income Tax Return.

Irrespective of ITR filed or not during the earlier years based on the income received in earlier years calculate the tax payable and tax paid, claim relief.
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