Relief u/s 89 of incometax act 1961

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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.

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(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 ?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
10 March 2025 No. Change of regime not permitted.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
04 October 2025 Good luck...
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jac

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

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Dhirajlal Rambhia (Expert)
05 October 2025 You are welcome.
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