Tax refund claim

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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)

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)

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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