Deduction u/s. 89

Respected Sir / Madam,                                     One of my client will get Rs. 2.5 Lakh (appox.) as arrear salary from a.y. 2011-12 to 2019-20. Though his gross income was above taxable limit ( nil tax ) he has not filed his return for a.y. 11-12 to a.y. 16 - 17.    My questions -  1)  Can he claim deduction u/s 89 for the above periods ?           2) Is there any possibility by I.T. Department to charge him for non-filing of I.T. return for the above period ?                                   Thanks in advance.

Replies (1)

No option to file old  returns

For this year you can file 10 E first showing arrear details then you filing returns you should indicate the 10E filling number.

As per your detalis for a safer side you sholud show previous year incomes less than basic exemption limit before adding arrear salary for the respective years.

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