Tax refund claim

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 May 2014 ONE PERSON GET LAST 4 YEAR PENDING SALARY IN 2013-14 AFTER DEDUCTION OF TDS APPROX 30 THOUSAND. BUT HIS INCOME IS LESS & NON TAXABLE, IT IS DUE TO OLD ARRIAR RECEIVED BY HIM.

NOW HOW CAN HE CLAIM FOR TDS AMOUNT?

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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03 May 2014 You may refer Section 89 for claiming tax relief.
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Querist : Anonymous

Querist : Anonymous (Querist)

03 May 2014 WHICH ITR USE FOR FAILING?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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26 July 2025 For claiming TDS refund on old arrears salary received in one go, here’s what the person should do:

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### Step 1: File Income Tax Return (ITR)

* Since the income is from salary and he wants to claim refund, he should file **ITR-1 (Sahaj)** if his income is only from salary, one house property, and other sources like interest, and total income is less than ₹50 lakh.
* If he has income from other sources or more than one house property, he may need to file **ITR-2**.

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### Step 2: Claim Relief Under Section 89(1)

* Since arrears were received in lump sum, the tax liability may be higher in that year.
* Section 89 allows relief by spreading the arrears over the years to which they relate, thereby reducing the tax burden.
* To claim this relief:

* Fill **Form 10E** online on the Income Tax Department website before filing the return.
* Mention arrears and corresponding years in Form 10E.

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### Step 3: Submit Return and Track Refund

* After filing the return with Section 89 relief, the department will process and adjust excess TDS.
* Refund will be issued if applicable.

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**Summary:**

| Action | Details |
| ----------------- | ------------------------------------- |
| ITR to file | ITR-1 or ITR-2 depending on income |
| Relief to claim | Section 89(1) (with Form 10E) |
| Documents to keep | Salary slips, Form 16, arrear details |
| Refund | Claimed via ITR filing |

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