I am a salaried employee. I received salary arrears in FY 2024–25 pertaining to the earlier years FY 2023–24, FY 2022–23, and FY 2021–22.
I am filing Form 10E to claim relief under Section 89(1).
In this case, should I file ITR-1 or ITR-2 for AY 2025–26?
Additionally, please share the relevant rule position / CBDT clarification (if any) that specifies whether salary arrears and Section 89(1) relief require ITR-2 or can be reported in ITR-1 itself.