ITR Form Selection for Salary Arrears – FY 2024–25

ARUN (SALARIED EMPLOYEE) (1 Points)

24 June 2025  

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.