Deduction U/s 89(1)

Many individuals who have claimed deductions under Section 89(1) and submitted Form 10E are finding that their Income Tax Return (ITR) intimation under Section 143(1) does not reflect this deduction. This results in an incorrect refund amount or an unexpected tax liability. The issue appears to be widespread, particularly for those who received arrears from the 7th Pay Commission. Contacting the Centralised Processing Centre (CPC) suggests this may be a software-related problem.