Claiming relief under section 89(1) on salary arrears

ITR Filing 351 views 2 replies

Dear Sir,

An employee have received Arrears of Salary of three years (i.e., from FY 2013-14 to FY 2015-16) in the AY 2017-18, and while e-filing his IT returns he claimed Relief u/s 89 & flied Form 10E and filed his IT returns.

Now, again in AY 2018-19 he has received some more Arrears of salary pertaining to same three years mentioned above (.i.e., from FY 2013-14 to FY 2015-16) and aslo Arrears of salary of previous year i.e., of FY 2016-17. 

My query is Can he claim Relief u/s 89 arrears of salary again of FY 2013-14 to FY 2015-16 ? As he already claimed Relief u/s 89 of FY 2013-14 to FY 2015-16 in AY 2017-18.

Humbly Thank you in advance.

Replies (2)
As per my view,there is no restriction for claiming deduction under section 89(1).you can claim this year also...

Yes, after filling return of AY 2017-18, the successful assessment is done. after that, you can reclaim the balance arrears amount if received in 2018-19.

https://financialcontrol.in/tax-relief-under-section-891-on-salary-arrears/  


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