This discussion clarifies whether an individual can claim income tax relief under Section 89 for pension arrears received in a later financial year, even if the return for the earlier year wasn't filed. The consensus is that such relief is indeed claimable, and there's no requirement to have filed the return for the year the pension was originally due.
28 June 2022
If earlier years monthly pension received now. For e.g. if monthly pension of 19-20 received in 21-22. can we claim relief us 89 as an arrears of salary ?? Is it necessary to file 19-20 return at that time ??? because 19 -20 return not filed.