Relief Calculation u/s 89 of ITax 1961 in TableA Form10E

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Discussion is about calculating relief under Section 89 using Form 10E for salary arrears received in FY 2025-26 pertaining to earlier years filed under Old Tax Regime. Clarification: relief must be computed using the same regime as original filings, not the current default New Regime on the portal.

rmalhotra

rmalhotra (Querist)
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07 March 2026 Sir,
While calculating relief of Section 89 in Table A / Form 10E can we calculate and claim relief as per New Tax Regime , when ITRs of past years were already filed in Old Regime.. Example when ITRs of Financial Years
2020-21,
2021-22,2022-23 were filed as per Old Regime in relevant assessment years. But salary arrears of those years are received in FY2025-26 ( AY2026-27) . Table A for past years for which arrears are received is to be completed. Portal gives system calculated as per new regime ( being default regime ) tax on Total Income (inclusive of arrears of each past year ). Against which option is either to accept system calculated tax amount OR input own tax calculated amount of each past years for which arrears are received. Now because of alternate tax regimes (Old or New ) the query arises.
1.Can we opt New Tax Regime for calculations of past relevant financial years , even when ITRs were already filed under Old Regime of relevant AYs.
2. Is there any restriction that relief of Past Years has to be calculated (and put in filed of Table A field ) as per same regime as was opted in ITRs filed for related Assessment Years ( against system calculated figures of default regime)
3.Can relief calculations be now made in more beneficial mode of calculations for past years as well
Please guideon above pointwise .

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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07 March 2026 You should manually input the tax figures for the past years (2020-21 to 2022-23) using the Old Tax Regime rates and deductions. Do not use the New Regime for past years just because it is the current default; doing so would likely result in an incorrect relief amount and a potential demand notice u/s 143(1).

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rmalhotra

rmalhotra (Querist)
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07 March 2026 Thank you Sir for specific clarification

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