Relief u/s 89 of incometax act 1961


This query is : Resolved 

Quick Summary
This discussion clarifies the process for claiming relief under Section 89 of the Income Tax Act for salary arrears received in FY 2024-25. It addresses whether an individual can switch between the old and new tax regimes for the previous financial year (FY 2023-24) when calculating arrears in Form 10-E. The consensus is that changing the tax regime for a past financial year is not permitted.

(Querist)
10 March 2025 Respected Sir(s)/Madam/(s)
I have received salary arrears of Rs.1 lac in Current FY 2024-25 (Rs. 60000 Pertaining to FY 2023-24 & Remaining of Rs. 40000 Pertaining to Current FY 2024-25).
I have filed IT RETURN of FY 2023-24 in Old Tax Regime but now can i change new regime (Or vice-versa) of FY 2023-24, while calculating the arrears as per section 89 In Form 10-E ?

10 March 2025 No. Change of regime not permitted.

04 October 2025 Good luck...

jac (Querist)
05 October 2025 Thank you very much sir

05 October 2025 You are welcome.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
ARTICLESHIP 24 August 2026
Chartered Accountant Articles

Rohit KC Jain & Co

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Article Assistant

SGNG & Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details