Arrears and tax

Dennis (.) (31 Points)

22 August 2019  

hello

my mom is receiving family family pension of my dad from central government of india.she is aged 75. she has received pending arrears of her revised pension (from 2016) on may 2019. now the total amount she received is credited to her as her salary and she has received nearly Rs. 4 lakhs. Is this total 4 lakh taxable? if so she is obliged to pay tax for the current FA . is there any way to get a relief? she has not filed er ITR for te financial year 2018-19. if she files the return now will she be able to get any relief for the previous financial year when she files her ITR in the next financial year 2019-20.she has not filed ITR from 2016 in any of the following years. i would like to know if there is anyway available to get any relief for the tax on arrears received by her for three years.

I would also know if i should make any precautionary note while filing an ITR for this year to get a relief in the next assessment year.is it ok if i file ITR on my own now.