How to claim back tax if govt recovers arrears paid a few years back?

Reena (Partner) (221 Points)

26 June 2019  

My mother, along with a lot of others some salary arrears due to a court verdict. The arrears span from 2006. The government (she was a state government employee) deducted TDS (at 20%) and credited the arrears. We are filing the ITR with form 10(E) to show the previous years arrears and taxes.

Now some notification has come that those arrears will be recovered. Some people are filing a counter court case to take a stay but it is expected that they will be recovered within 2-3 years.

So if we pay that amount back then, how would we claim back the tax paid in assessment year 2019-2020 after two or three years?