My mom is a sernior citizen in her seventies...she is curretnly receiving the family pension of my dad...she recently received an pension arrear for a period of three years..the amount accounts for nearly 3 to 4 lakh...it has been credited under the title pension for the particular month.do arrears count as income..if so her total income now exceeds 5 laks for this financial year.i am thinking if i should file ITR for her in the next assesement year.can she get relief under any section..pls explain.
CAclubindia
