139(4)

This discussion clarifies whether you can claim relief for salary arrears (arrears of salary) using Form 10E with a belated Income Tax Return (ITR). The key point is that Form 10E must be filed on or before the due date for filing your ITR under Section 139(1). If Form 10E is filed after this due date, even with a belated return, the Central Processing Centre (CPC) will not consider it for the claim under Section 89(1).