Arrears of Salary

This discussion addresses a tax query regarding arrears of salary received in FY 2019-20 and the subsequent claim for relief under Section 89. The user filed Form 10E and their Income Tax Return (ITR) for AY 2020-21, but received a demand notice as the relief was inadvertently disallowed. The advice given is to ensure tax is paid upon receipt of arrears and that Form 10E is correctly filed to claim relief under Section 89. It's recommended to check the intimation letter (143(1)) for mismatches and respond to the demand notice with valid reasons if disagreement exists.