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Relief under sec 89 for part amount..

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(Querist)
19 January 2012 whether part amount only can be considered for Arrears for Relief u/s 89??
For Example:
I have received Rs. 1,00,000 arrear in AY 2011-12 pertains to AY 2009-10 Rs. 40,000 and AY 2010-11 Rs. 60,000. If i take arrears in respective years i am not getting tax relief under sec 89.... so i want to show only Rs. 60000 as arrear in AY 2010-11 and balance arrear of AY 2009-10 Rs. 40000 in total income of AY 2011-12....whether part amount of arrear only can show for relief???
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CMA Ashutosh Kumar Gupta

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CMA Ashutosh Kumar Gupta (Expert)
20 January 2012 Please refer Rule 21A, sub-section 2(d), a plain reading does not suggest a part claim to be made or a part claim to be ignored. If you want to ignore the relief under Sec.89, ignore it fully or prefer the claim as prescribed clearly under Rule 21A sub-rule 2(d) with the respective calculations for each such previous year.
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