89 (1) releif

ITR Filing 733 views 1 replies

i received arrears of salary for last 3 years. My company allowed relief u/s 89 (1) on part of the arrears in Form 16 by way of submitting 10E. Now i want claim remaining 89 (1) . is it possible? kindly let me know the procedure.

Replies (1)

Yes, it is possible while ur submitting ur incometax return.

For claiming relief u/s89(1) the following steps has to be follow:

Camputation of relief u/s89(1):

1) First u compute incometax including arrears received for the current year(i.e. arrears received year)

2) Next u compute incometax excluding arrears received for the current year

3) Now find excess tax payable due to arrears from the above two steps (i.e. 3 = 1-2)

4) Next u compute income tax for the year to which the arrears related including arrears

5) Next u compute income tax for the year to which the arrears related excluding arrears

6) Now u compute how much tax payable due to arrears now from the above two steps(i.e.6 = 4-5)

7) Now u find difference between 3 & 6 i.e 7 = 3-4

              Now get relief amount as per step 7 but limited to step 3 amount.

              I think u follow the above if u want to get clarity please refer incometax reconer or incometax book with u it gives clear about computation with examples

OM SAI SRI SAI JAI JAI SAI

                 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
27 May 2026
Audit Assitant

Virender K Gupta and Co

New Delhi

B.Com

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
19 May 2026
Article, CA & Paid Assistant Positions

Aggarwal Sarawagi and Co

New Delhi

CA

View Details
Company
19 May 2026
Accountant

ca kunjan

Mumbai

CA Inter

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details