If you've received arrears salary, even if you've claimed Section 89 relief previously, you can claim it again for new arrears. This is applicable even for arrears spanning multiple financial years, including those from 2000-01 to 2019-20. To claim this relief, you must file Form 10E online.
10 September 2020
Sir/madam I have claimed relief u/s 89 for the Fy 2009-10 to 2017-18 as I received an arrears salary in the year 2017-18. Now again I got arrears salary due to order of Supreme Court for the FY 2000-01 to 2019-20. Can I claim relief u/s 89 for this arrears.