arrier section

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I want to know that how could I modify last two years ITR if I have received seventh pay commission arrier in salary so that this amout could be shown in last ITR's?
Replies (3)
please Read s- 89 of it act for submission of Form.
no need to Revise Previous Itrs
please correct me, if any
Without revision of previous ITR, exemption automatically made through section 89 when 10E filled?
good clarification and information

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