Releif under section 89
This query is : Resolved
22 June 2013
1)Is there any necessity to give any application to Assessing officer for claiming releif under section 89.
2) Also, if the assessee had not been filing the Income Tax return for the past 5 assessment years .i.e. for the years for which the arrears were received, since the tax liablity was NIL, can there be any deniability of releif under section 89?
Please reply.
2) Also, if the assessee had not been filing the Income Tax return for the past 5 assessment years .i.e. for the years for which the arrears were received, since the tax liablity was NIL, can there be any deniability of releif under section 89?
Please reply.
23 June 2013
Since the Section prescribes for making an application to A O for taking the benefits of relief, however, as per instructions given within the Rules, Form 10E is required to be submitted with the employer who is discharging his TDS obligation after considering the relevant situation.
.
In such a situation, application to AO is not required.
.
The assessee remains eligible to get relief even if due to his income below taxable limit, he has not filed the returns of the earlier years.
.
.
In such a situation, application to AO is not required.
.
The assessee remains eligible to get relief even if due to his income below taxable limit, he has not filed the returns of the earlier years.
.
24 June 2013
Thank You Sir.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Off Market debit and credit transaction
- Itr 1 processing
- Showing Gift from relative in ITR for this year
- Reporting Income under Section 44ADA
- Form 10E u/s 89(1). Need clarification because experts opinions differ !!!!
- INCOME TAX ON REDEVELOPEMENT OF FLAT
- ITR returnFY25-26
- ITR 2 Short Term gain & Long term gain
- ITR 1: Details for showing Exempt Income
- Share accounting-->fifo - capital gain - period as per fifo?
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
